2024-11-15T12:38:38-05:00 2023-12-31 421104473 MHCS PC 1601 W LAKES PKWY STE 300 WEST DES MOINES IA 50266 990 2023-01-01 420336050 IOWA TAXPAYERS ASSOCIATION IOWA 5152430300 400 EAST COURT AVENUE SUITE 126 DES MOINES IA 50309 NATE RISTOW PRESIDENT/CEO 5152430300 2024-11-15 true false ALEXANDRA KAFER CPA P02066016 5152883279 2024-11-15 2023 2024-10-15 13:58:12Z NATE RISTOW 348038 false X WWW.IOWATAXPAYERS.ORG X 1935 IA TO EDUCATE AND INFORM IOWANS ABOUT SOUND FISCAL POLICY; PROVIDE NON- PARTISAN RESEARCH ON TAX AND SPENDING POLICIES; & ADVOCATE FOR RATIONAL PUBLIC POLICY 38 38 0 46 0 62634 66087 274079 269782 2129 11182 1040 987 339882 348038 0 0 0 0 0 344009 354772 344009 354772 -4127 -6734 400609 415039 1000 26361 399609 388678 X TO EDUCATE AND INFORM IOWANS ABOUT SOUND FISCAL POLICY. PROVIDE STATE POLICY MAKERS WITH OBJECTIVE, NONPARTISAN RESEARCH ABOUT THE IMPACT OF SPECIFIC TAX AND SPENDING POLICIES. AND ADVOCATE FOR THE ADOPTION OF RATIONAL PUBLIC FISCAL POLICY AS IT RELATES TO BUSINESS AND COPORATE TAX ISSUES. false false 283798 269782 EDUCATING AND PROVIDING LEGISLATIVE REPRESENTATION ON STATE AND LOCAL TAX AND SPENDING ISSUES FOR ITS APPROXIMATELY 104 MEMBERS AND THE GENERAL PUBLIC. 283798 false true false true false false false false false false false false false false true false false false false false false false false false false false false false true false false false false false false false false false false false false false true true false false true 1 0 0 false false false false false false false false false false false false X 38 38 false true false false true true true true true false false true true true true true true false false false X CAPTURE MANAGEMENT SOLUTIONS 5155562596 400 E COURT AVE SUITE 126 DES MOINES IA 50309 THOMAS R SANDS PRESIDENT/CE 40.00 1.00 X 158814 0 16900 AARON PETTYJOHN DIRECTOR 1.00 X 0 0 0 BRUCE BAKER DIRECTOR 1.00 X 0 0 0 CAROLINE BALFOUR DIRECTOR 1.00 1.00 X 0 0 0 DIRK BUHLIG DIRECTOR 1.00 X 0 0 0 MARK DICKEN DIRECTOR 1.00 X 0 0 0 BEAU LEIDIGH DIRECTOR 1.00 X 0 0 0 LANCE LESLIE DIRECTOR 1.00 X 0 0 0 JOHN RICHES DIRECTOR 1.00 X 0 0 0 ANDY SCHROEDER DIRECTOR 1.00 1.00 X 0 0 0 ROBERT TUINSTRA JR DIRECTOR 1.00 X 0 0 0 DAVID UPHAUS DIRECTOR 1.00 X 0 0 0 STACEY PELLETT DIRECTOR 1.00 X 0 0 0 KEVIN CONDON DIRECTOR 1.00 X 0 0 0 CODY EDWARDS DIRECTOR 1.00 X 0 0 0 DAVID NOGA DIRECTOR 1.00 X 0 0 0 CHRISTOPHER NUSS DIRECTOR 1.00 X 0 0 0 ALAN BROWN DIRECTOR 1.00 X 0 0 0 BEN HAMMES DIRECTOR 1.00 X 0 0 0 JUSTIN HUPFER DIRECTOR 1.00 X 0 0 0 CHAZ ALLEN DIRECTOR 1.00 X 0 0 0 KAREN SISSON DIRECTOR 1.00 X 0 0 0 ONNALEE GETTLER DIRECTOR 1.00 X 0 0 0 MATT STEINFELDT DIRECTOR 1.00 X 0 0 0 CHAD HUFFMAN DIRECTOR 1.00 X 0 0 0 RICHARD PULLEN DIRECTOR 1.00 1.00 X 0 0 0 CHELSEA BERNS DIRECTOR 1.00 X 0 0 0 TIFFANY RODRIQUEZ DIRECTOR 1.00 X 0 0 0 ANNE ROTH DIRECTOR 1.00 X 0 0 0 TERRY FEDERKO DIRECTOR 1.00 X 0 0 0 AZRA SIDDIQI DIRECTOR 1.00 X 0 0 0 JUSTIN GORMAN DIRECTOR 1.00 X 0 0 0 KEVIN REDIG DIRECTOR 1.00 X 0 0 0 RUSSELL GOTTO DIRECTOR 1.00 X 0 0 0 WILLIAM NOLAN DIRECTOR 1.00 X 0 0 0 KATIE HALL LEFT JAN 2023 DIRECTOR 1.00 X 0 0 0 TAYLOR TEEPELL LEFT JUNE 2023 DIRECTOR 1.00 X 0 0 0 KEVIN HARLE LEFT JUNE 2023 DIRECTOR 1.00 X 0 0 0 BRIAN BOHMSACH LEFT SEPT 2023 DIRECTOR 1.00 X 0 0 0 ANGELA SIEVERS LEFT DEC 2023 DIRECTOR 1.00 X 0 0 0 MICHAEL RUBINO LEFT DEC 2023 DIRECTOR 1.00 1.00 X 0 0 0 CHRIS GEHRIG LEFT DEC 2023 DIRECTOR 1.00 X 0 0 0 SEAN ISKE LEFT DEC 2023 DIRECTOR 1.00 X 0 0 0 ANDY SEYDEL LEFT DEC 2023 DIRECTOR 1.00 X 0 0 0 KEVIN GAEDE LEFT DEC 2023 DIRECTOR 3.00 X 0 0 0 SHARON PRESNALL IMMEDIATE PA 3.00 1.00 X X 0 0 0 TODD HENDRICKS CHAIR 5.00 1.00 X X 0 0 0 TIM COONAN VICE-CHAIR 3.00 1.00 X X 0 0 0 CANDACE TERRILL TREASURER/SE 3.00 1.00 X X 0 0 0 158814 16900 1 false true false 10337 55750 66087 MEMBERSHIP DUES 900099 237300 237300 ANNUAL MEETING & WORKSHOPS 900099 32482 32482 269782 11182 11182 MISCELLANEOUS INCOME 900099 987 987 987 348038 269782 12169 75192 56394 18798 7005 7005 4007 4007 5937 4161 1776 1188 1188 627 564 63 47849 47699 150 2871 2297 574 PAYROLL PAID TO 3RD PARTY 187852 150281 37571 GOLF OUTING 11956 11956 CULINARY EXPERIENCE 6563 6563 FOUNDATION RECEPTION 2509 2509 1216 186 1030 354772 283798 70974 0 16626 8116 373011 384192 7384 10337 3291 11850 297 544 400609 415039 13361 1000 13000 1000 26361 X 399609 388678 399609 388678 400609 415039 X -6734 -4197 X X true X false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false true 237300 15492 74359 89851 15425 74426 X SCHEDULE D, PAGE 3, PART X THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. MANAGEMENT IS UNAWARE OF ANY UNCERTAIN INCOME TAX POSITIONS AT DECEMBER 31, 2023. INTEREST AND PENALTIES ASSOCIATED WITH INCOME TAX MATTERS WOULD BE PRESENTED AS COMPONENTS OF INCOME TAX EXPENSE. THERE WERE NO INTEREST OR PENALTY CHARGES DURING 2023. X false false false false false false false false false THOMAS R SANDS PRESIDENT/CEO 157989 825 9529 7371 175714 SCHEDULE J, PART III THE ENTITY USES A THIRD PARTY PAYROLL PROVIDER AND ALL W-2'S ARE REPORTED USING THE PAYROLL COMPANY'S EMPLOYER IDENTIFICATION NUMBER. FORM 990 - ORGANIZATION'S MISSION TO EDUCATE AND INFORM IOWANS ABOUT SOUND FISCAL POLICY. PROVIDE STATE POLICY MAKERS WITH OBJECTIVE, NONPARTISAN RESEARCH ABOUT THE IMPACT OF SPECIFIC TAX AND SPENDING POLICIES. AND ADVOCATE FOR THE ADOPTION OF RATIONAL PUBLIC FISCAL POLICY AS IT RELATES TO BUSINESS AND COPORATE TAX ISSUES. FORM 990 PART IX, LINE 24A THE ENTITY USES A THIRD PARTY PAYROLL PROVIDER AND ALL W-2'S ARE REPORTED USING THE PAYROLL COMPANY'S EMPLOYER IDENTIFICATION NUMBER. THE FOLLOWING IS INCLUDED IN THIS NUMBER. OFFICER COMPENSATION: 175,714 PAYROLL TAXES: 12,138 FORM 990, PART VI LINE 15 - THE EXECUTIVE COMMITTEE NEGOTIATES A CONTRACT WITH THE PRESIDENT/CEO FOR SERVICES. FORM 990, PAGE 6, PART VI, LINE 3 CAPTURE MANAGEMENT SOLUTIONS MANAGES THE DAY-TO-DAY OPERATIONS. CAPTURE MANAGEMENT SOLUTIONS EMPLOYS CARL LINGEN, TO OVERSEE THE FINANCIAL PROCESSES OF IOWA TAXPAYERS ASSOCIATION. FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION CONSISTS OF DUES PAYING MEMBERS. THE FOLLOWING ARE ELIGIBLE FOR MEMBERSHIP IN THE ORGANIZATION: A. INDIVIDUALS B. ORGANIZATIONS (WHETHER INCORPORATED OR NOT) I. CIVIC, COMMERCIAL, OR LIKE ORGANIZATIONS II. FIRMS, ASSOCIATIONS, CORPORATIONS, OR LOCAL DIVISIONS, SUBSIDIARIES OR PLANTS OF THE SAME; AND III. LOCAL TAXPAYER ASSOCIATIONS FORM 990, PAGE 6, PART VI, LINE 7A MEMBERS OF THE ASSOCIATION ELECT A BOARD OF DIRECTORS THAT ACT AS THE GOVERNING BODY. THERE SHALL BE A NOMINATING COMMITTEE OF THE ASSOCIATION, WHICH SHALL CONSIST OF THREE PERSONS. THE IMMEDIATE PAST CHAIR OF THE ASSOCIATION (AS HEREIN DEFINED) SHALL BE AN EX-OFFICIO MEMBER AND SHALL SERVE AS CHAIR OF THE NOMINATING COMMITTEE. THE REMAINING MEMBERS SHALL BE APPOINTED BY THE CHAIR. THE NOMINATING COMMITTEE SHALL HAVE THE RESPONSIBILITY FOR NOMINATING CANDIDATES FOR ELECTIVE POSITIONS AT THE ANNUAL MEETING, AND FOR RECOMMENDING CANDIDATES TO THE BOARD OF DIRECTORS FOR OFFICERS AND STANDING COMMITTEE CHAIRS. THESE RECOMMENDATIONS SHALL BE ADVISORY ONLY. FORM 990, PAGE 6, PART VI, LINE 7B MEMBERS APPROVE BOARD OF DIRECTORS DECISIONS AND ACTIVITIES AT ANNUAL MEETING. FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE FORM 990 IS PROVIDED TO THE PRESIDENT/CEO FOR REVIEW. A COPY OF THE FORM 990 IS PROVIDED TO THE FINANCE COMMITTEE PRIOR TO THE NEXT REGULARLY SCHEDULED BOARD MEETING. THE FORM 990 IS SUBMITTED TO THE GOVERNING BODY. FORM 990, PAGE 6, PART VI, LINE 12C ANNUALLY THE BOARD MEMBERS AND MEMBERS OF MANAGEMENT SIGN A DECLARATION DISCLOSING ANY KNOWN CONFLICTS OF INTEREST. FORM 990, PAGE 6, PART VI, LINE 19 THE PUBLIC IS ABLE TO VIEW THE ASSOCIATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY UPON REQUEST. THESE DOCUMENTS ARE AVAILABLE FOR THE SAME PERIOD OF TIME AS DESCRIBED IN INTERNAL REVENUE CODE SECTION 6104(D) FOR OTHER PUBLIC DISCLOSURE DOCUMENTS. FORM 990, PART XI, LINE 9 MOD. CASH TO ACCRUAL ADJUSTMENT -4,197 FORM 990, PAGE 12, PART XII, LINE 1 THE ORGANIZATION CHANGED ITS METHOD OF ACCOUNTING FROM THE MODIFIED CASH BASIS TO ACCRUAL BASIS IN 2023. IN PRIOR YEARS, THE METHOD OF ACCOUNTING USED ON THE TAX RETURN WAS THE MODIFIED CASH BASIS METHOD, HOWEVER, THE ORGANIZATION'S BOOKS ARE RECORDED USING THE ACCRUAL METHOD. THE 481(A) ADJUSTMENT ON THE FORM 3115 IS -4,197. FUTURE OF IOWA FOUNDATION 400 E COURT AVE SUITE 126 DES MOINES IA 50309 264017828 RESEARCH IA 501C3 7 ITA true false false false false false false false false false false false false false false false false false false false